Some Like it Non-Financial..Politicians' and Managers' Views on the Importance of Accounting Information

Mariannunziata Liguori, M. Sicilia, I. Steccolini

Research output: Contribution to journalArticlepeer-review

69 Citations (Scopus)

Abstract

Over the last decades the process of modernization in the public sector has fostered the adoption of new accounting techniques, such as accrual accounting and non-financial performance measurement systems. The purpose of this paper is to test hypotheses on the different perceptions of politicians and managers as to the importance of performance information. Our findings suggest that politicians’ and managers’ views on the importance of performance information are more similar than expected. They also show that accounting innovations are in some cases embraced with enthusiasm (non-financial performance), whereas in other cases they are hardly recognized (e.g. accrual accounting).
Original languageEnglish
JournalPublic Management Review
Volume14
DOIs
Publication statusPublished - 2012

Keywords

  • Politicians
  • Public managers
  • Accrual accounting
  • Performance information

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